(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1 Heard learned Senior Standing Counsel Mr.Rutvij Patel
appearing for the appellant – revenue and learned Senior
Counsel Mr.Tushar Hemani assisted by learned advocate
Ms.Vaibhavi Parikh for the respondent – assessee.
2 This appeal is filed under Section 260A of the Income
Tax Act, 1961 (for short “the Act”) by the revenue proposing
the following substantial questions of law arising from the
order dated 15.12.2022 passed by the Income Tax Appellate
Tribunal, Surat (for short “the Tribunal”) in ITA No.
180/SRT/2022 for the Assessment Year 2017-18:
